OOS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
OOS
Largest movements
- Tangible fixed assets -€14,680
down €14,680 (-34.8%), from €42,243 to €27,563
of which Furniture and vehicles: -€16,833
- Cash +€2,291
up €2,291 (+132.9%), from €1,724 to €4,014
- Stocks and contracts -€1,570
down €1,570 (-41.4%), from €3,788 to €2,218
- Deferred charges and accrued income +€1,150
up €1,150 (+420.5%), from €274 to €1,424
- Receivables within one year -€616
down €616 (-12.6%), from €4,879 to €4,263
- Debts after one year -€50,662
down €50,662 (-15.8%), from €320,394 to €269,731
- Profit (loss) carried forward +€40,512
up €40,512 (+11.6%), from -€350,234 to -€309,723
- Current portion of long-term debt -€6,000
no longer reported in 2025 (was €6,000)
- Accrued charges and deferred income +€1,044
up €1,044 (+50.9%), from €2,052 to €3,096
- Other debts +€1,000
new in 2025: €1,000
- Gross operating margin -€34,202
down €34,202 (-68.8%), from €49,715 to €15,513
- Depreciation +€6,441
up €6,441 (+231.2%), from €2,786 to €9,228
- Write-downs +€976
new in 2025: €976
- Financial charges +€795
up €795 (+91.8%), from €866 to €1,661
- Other operating charges +€573
up €573 (+55.8%), from €1,027 to €1,599
From the 2023 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,907 | €39,482 | -€13,425 | -25.4% |
| Fixed assets | 21/28 | €42,243 | €27,563 | -€14,680 | -34.8% |
| Tangible fixed assets | 22/27 | €42,243 | €27,563 | -€14,680 | -34.8% |
| Plant, machinery and equipment | 23 | €414 | €3,040 | +€2,626 | +634.3% |
| Furniture and vehicles | 24 | €39,666 | €22,833 | -€16,833 | -42.4% |
| Other tangible fixed assets | 26 | €2,163 | €1,690 | -€473 | -21.8% |
| Current assets | 29/58 | €10,665 | €11,919 | +€1,255 | +11.8% |
| Stocks and contracts in progress | 3 | €3,788 | €2,218 | -€1,570 | -41.4% |
| Stocks | 30/36 | €3,788 | €2,218 | -€1,570 | -41.4% |
| Amounts receivable within one year | 40/41 | €4,879 | €4,263 | -€616 | -12.6% |
| Trade receivables | 40 | €4,879 | €4,263 | -€616 | -12.6% |
| Cash at bank and in hand | 54/58 | €1,724 | €4,014 | +€2,291 | +132.9% |
| Deferred charges and accrued income | 490/1 | €274 | €1,424 | +€1,150 | +420.5% |
| Total equity and liabilities | 10/49 | €52,907 | €39,482 | -€13,425 | -25.4% |
| Equity | 10/15 | -€281,370 | -€240,859 | +€40,512 | +14.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,864 | €6,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,292 | €4,292 | = | 0.0% |
| Legal reserve | 130 | €4,292 | €4,292 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,572 | €2,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€350,234 | -€309,723 | +€40,512 | +11.6% |
| Amounts payable | 17/49 | €334,278 | €280,341 | -€53,937 | -16.1% |
| Amounts payable after more than one year | 17 | €320,394 | €269,731 | -€50,662 | -15.8% |
| Financial debts | 170/4 | €320,394 | €269,731 | -€50,662 | -15.8% |
| Amounts payable within one year | 42/48 | €11,832 | €7,514 | -€4,318 | -36.5% |
| Current portion of amounts payable after more than one year | 42 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €1,805 | €2,698 | +€893 | +49.4% |
| Suppliers | 440/4 | €1,805 | €2,698 | +€893 | +49.4% |
| Taxes, remuneration and social security | 45 | €4,027 | €3,816 | -€211 | -5.2% |
| Taxes | 450/3 | €4,027 | €3,816 | -€211 | -5.2% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | €2,052 | €3,096 | +€1,044 | +50.9% |
| Non-recurring operating income | 76A | €2,459 | - | -€2,459 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,786 | €9,228 | +€6,441 | +231.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €976 | +€976 | |
| Other operating charges | 640/8 | €1,027 | €1,599 | +€573 | +55.8% |
| Gross operating margin | 9900 | €49,715 | €15,513 | -€34,202 | -68.8% |
| Operating profit (loss) | 9901 | €45,902 | €3,709 | -€42,193 | -91.9% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €866 | €1,661 | +€795 | +91.8% |
| Recurring financial charges | 65 | €866 | €1,661 | +€795 | +91.8% |
| Profit (loss) for the period before taxes | 9903 | €45,036 | €2,058 | -€42,978 | -95.4% |
| Income taxes | 67/77 | €852 | €994 | +€142 | +16.7% |
| Profit (loss) for the period | 9904 | €44,184 | €1,064 | -€43,120 | -97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,184 | €1,064 | -€43,120 | -97.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.